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WATT v. COMMISSIONER

Docket No. 8606-77.

41 T.C.M. 251 (1980)

T.C. Memo. 1980-475

William I. Watt v. Commissioner.

United States Tax Court.

Filed October 22, 1980.

Attorney(s) appearing for the Case

William I. Watt, pro se, 154 Bass Run Lane, Hamlin, N.Y. William S. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $1,660.64 in petitioner's Federal income tax for his taxable year 1975. The sole issue for our decision is whether $6,760 paid by petitioner to his former wife in 1975 constitutes deductible alimony under section 215, Internal Revenue Code of 1954.1

Findings of Fact

Petitioner William I. Watt (herein petitioner...

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